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Irs State Tax Return

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Irs State Tax Return

Irs state tax return 18. Irs state tax return   Alimony Table of Contents IntroductionSpouse or former spouse. Irs state tax return Divorce or separation instrument. Irs state tax return Useful Items - You may want to see: General RulesMortgage payments. Irs state tax return Taxes and insurance. Irs state tax return Other payments to a third party. Irs state tax return Instruments Executed After 1984Payments to a third party. Irs state tax return Exception. Irs state tax return Substitute payments. Irs state tax return Specifically designated as child support. Irs state tax return Contingency relating to your child. Irs state tax return Clearly associated with a contingency. Irs state tax return How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. Irs state tax return It covers the following topics. Irs state tax return What payments are alimony. Irs state tax return What payments are not alimony, such as child support. Irs state tax return How to deduct alimony you paid. Irs state tax return How to report alimony you received as income. Irs state tax return Whether you must recapture the tax benefits of alimony. Irs state tax return Recapture means adding back in your income all or part of a deduction you took in a prior year. Irs state tax return Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Irs state tax return It does not include voluntary payments that are not made under a divorce or separation instrument. Irs state tax return Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Irs state tax return Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Irs state tax return To be alimony, a payment must meet certain requirements. Irs state tax return Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Irs state tax return This chapter discusses the rules for payments under instruments executed after 1984. Irs state tax return If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. Irs state tax return That was the last year the information on pre-1985 instruments was included in Publication 504. Irs state tax return Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. Irs state tax return Definitions. Irs state tax return   The following definitions apply throughout this chapter. Irs state tax return Spouse or former spouse. Irs state tax return   Unless otherwise stated, the term “spouse” includes former spouse. Irs state tax return Divorce or separation instrument. Irs state tax return   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. Irs state tax return This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). Irs state tax return Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Irs state tax return Payments not alimony. Irs state tax return   Not all payments under a divorce or separation instrument are alimony. Irs state tax return Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. Irs state tax return Payments to a third party. Irs state tax return   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. Irs state tax return These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Irs state tax return ), taxes, tuition, etc. Irs state tax return The payments are treated as received by your spouse and then paid to the third party. Irs state tax return Life insurance premiums. Irs state tax return   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. Irs state tax return Payments for jointly-owned home. Irs state tax return   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. Irs state tax return Mortgage payments. Irs state tax return   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. Irs state tax return If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. Irs state tax return Your spouse must report one-half of the payments as alimony received. Irs state tax return If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. Irs state tax return Taxes and insurance. Irs state tax return   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. Irs state tax return Your spouse must report one-half of these payments as alimony received. Irs state tax return If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. Irs state tax return    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. Irs state tax return But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. Irs state tax return Other payments to a third party. Irs state tax return   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. Irs state tax return Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Irs state tax return Exception for instruments executed before 1985. Irs state tax return   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Irs state tax return A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Irs state tax return A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. Irs state tax return   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. Irs state tax return irs. Irs state tax return gov/pub504. Irs state tax return Example 1. Irs state tax return In November 1984, you and your former spouse executed a written separation agreement. Irs state tax return In February 1985, a decree of divorce was substituted for the written separation agreement. Irs state tax return The decree of divorce did not change the terms for the alimony you pay your former spouse. Irs state tax return The decree of divorce is treated as executed before 1985. Irs state tax return Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Irs state tax return Example 2. Irs state tax return Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. Irs state tax return In this example, the decree of divorce is not treated as executed before 1985. Irs state tax return The alimony payments are subject to the rules for payments under instruments executed after 1984. Irs state tax return Alimony requirements. Irs state tax return   A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. Irs state tax return The payment is in cash. Irs state tax return The instrument does not designate the payment as not alimony. Irs state tax return Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Irs state tax return There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Irs state tax return The payment is not treated as child support. Irs state tax return Each of these requirements is discussed below. Irs state tax return Cash payment requirement. Irs state tax return   Only cash payments, including checks and money orders, qualify as alimony. Irs state tax return The following do not qualify as alimony. Irs state tax return Transfers of services or property (including a debt instrument of a third party or an annuity contract). Irs state tax return Execution of a debt instrument by the payer. Irs state tax return The use of the payer's property. Irs state tax return Payments to a third party. Irs state tax return   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Irs state tax return See Payments to a third party under General Rules, earlier. Irs state tax return   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. Irs state tax return The payments are in lieu of payments of alimony directly to your spouse. Irs state tax return The written request states that both spouses intend the payments to be treated as alimony. Irs state tax return You receive the written request from your spouse before you file your return for the year you made the payments. Irs state tax return Payments designated as not alimony. Irs state tax return   You and your spouse can designate that otherwise qualifying payments are not alimony. Irs state tax return You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. Irs state tax return For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). Irs state tax return If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Irs state tax return   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. Irs state tax return The copy must be attached each year the designation applies. Irs state tax return Spouses cannot be members of the same household. Irs state tax return    Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. Irs state tax return A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Irs state tax return   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. Irs state tax return Exception. Irs state tax return   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. Irs state tax return Table 18-1. Irs state tax return Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. Irs state tax return Payments are not required by a divorce or separation instrument. Irs state tax return Payer and recipient spouse do not file a joint return with each other. Irs state tax return Payer and recipient spouse file a joint return with each other. Irs state tax return Payment is in cash (including checks or money orders). Irs state tax return Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. Irs state tax return Payment is not designated in the instrument as not alimony. Irs state tax return Payment is designated in the instrument as not alimony. Irs state tax return Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. Irs state tax return Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. Irs state tax return Payments are not required after death of the recipient spouse. Irs state tax return Payments are required after death of the recipient spouse. Irs state tax return Payment is not treated as child support. Irs state tax return Payment is treated as child support. Irs state tax return These payments are deductible by the payer and includible in income by the recipient. Irs state tax return These payments are neither deductible by the payer nor includible in income by the recipient. Irs state tax return Liability for payments after death of recipient spouse. Irs state tax return   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony, whether made before or after the death. Irs state tax return If all of the payments would continue, then none of the payments made before or after the death are alimony. Irs state tax return   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. Irs state tax return Example. Irs state tax return You must pay your former spouse $10,000 in cash each year for 10 years. Irs state tax return Your divorce decree states that the payments will end upon your former spouse's death. Irs state tax return You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. Irs state tax return The death of your spouse would not terminate these payments under state law. Irs state tax return The $10,000 annual payments may qualify as alimony. Irs state tax return The $20,000 annual payments that do not end upon your former spouse's death are not alimony. Irs state tax return Substitute payments. Irs state tax return   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. Irs state tax return To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. Irs state tax return Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. Irs state tax return Example 1. Irs state tax return Under your divorce decree, you must pay your former spouse $30,000 annually. Irs state tax return The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. Irs state tax return Your former spouse has custody of your minor children. Irs state tax return The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. Irs state tax return The trust income and corpus (principal) are to be used for your children's benefit. Irs state tax return These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. Irs state tax return Of each of the $30,000 annual payments, $10,000 is not alimony. Irs state tax return Example 2. Irs state tax return Under your divorce decree, you must pay your former spouse $30,000 annually. Irs state tax return The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. Irs state tax return The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. Irs state tax return For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). Irs state tax return These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. Irs state tax return None of the annual payments are alimony. Irs state tax return The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. Irs state tax return Child support. Irs state tax return   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. Irs state tax return The amount of child support may vary over time. Irs state tax return Child support payments are not deductible by the payer and are not taxable to the recipient. Irs state tax return Specifically designated as child support. Irs state tax return   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. Irs state tax return A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. Irs state tax return Contingency relating to your child. Irs state tax return   A contingency relates to your child if it depends on any event relating to that child. Irs state tax return It does not matter whether the event is certain or likely to occur. Irs state tax return Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. Irs state tax return Clearly associated with a contingency. Irs state tax return   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. Irs state tax return The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. Irs state tax return The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. Irs state tax return This certain age must be the same for each child, but need not be a whole number of years. Irs state tax return In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. Irs state tax return   Either you or the IRS can overcome the presumption in the two situations above. Irs state tax return This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. Irs state tax return For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. Irs state tax return How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. Irs state tax return You must file Form 1040. Irs state tax return You cannot use Form 1040A or Form 1040EZ. Irs state tax return Enter the amount of alimony you paid on Form 1040, line 31a. Irs state tax return In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). Irs state tax return If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Irs state tax return Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Irs state tax return Enter your total payments on line 31a. Irs state tax return You must provide your spouse's SSN or ITIN. Irs state tax return If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. Irs state tax return For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Irs state tax return How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. Irs state tax return You cannot use Form 1040A or Form 1040EZ. Irs state tax return You must give the person who paid the alimony your SSN or ITIN. Irs state tax return If you do not, you may have to pay a $50 penalty. Irs state tax return Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. Irs state tax return If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. Irs state tax return Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. Irs state tax return The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. Irs state tax return Do not include any time in which payments were being made under temporary support orders. Irs state tax return The second and third years are the next 2 calendar years, whether or not payments are made during those years. Irs state tax return The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. Irs state tax return When to apply the recapture rule. Irs state tax return   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. Irs state tax return   When you figure a decrease in alimony, do not include the following amounts. Irs state tax return Payments made under a temporary support order. Irs state tax return Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. Irs state tax return Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. Irs state tax return Figuring the recapture. Irs state tax return   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. Irs state tax return Including the recapture in income. Irs state tax return   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). Irs state tax return Cross out “received” and enter “recapture. Irs state tax return ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. Irs state tax return Deducting the recapture. Irs state tax return   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). Irs state tax return Cross out “paid” and enter “recapture. Irs state tax return ” In the space provided, enter your spouse's SSN or ITIN. Irs state tax return Prev  Up  Next   Home   More Online Publications
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Updated IRS Smartphone App IRS2Go Version 4.0 Now Available

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IR-2014-11, Feb. 4, 2014

WASHINGTON — The Internal Revenue Service today announced the release of IRS2Go 4.0, an update to its smartphone application featuring new added features available in both English and Spanish.

The redesigned IRS2Go provides new features for taxpayers to access the latest information to help them in the preparation of their tax returns. In this version, IRS2Go highlights the addition of an innovative new refund status tracker, providing taxpayers an easy-to-use feature to follow their tax return throughout the process.

 “The new version of IRS2Go provides taxpayers another way to quickly get information and help around the clock,” said IRS Commissioner John Koskinen. “The IRS is focused on providing taxpayers with convenient self-service tools like IRS2Go, which provides details on everything from tax refunds to free tax assistance.”

There have been about 3.5 million downloads of IRS2Go since its inception in 2011. iPhone and iPod Touch users can update or download the free IRS2Go application by visiting the iTunes App Store. Android users can visit Google Play to download the free IRS2Go app.

The newest version of the free mobile app offers a number of safe and secure ways for taxpayers to access other popular tools and the most up-to-date tax information, including:

  • Refund Status. Taxpayers can check the status of their federal tax refund through IRS2Go. People simply enter their Social Security number, which will be masked and encrypted for security purposes, then select their filing status and enter the amount of their anticipated refund for their 2013 tax return. A new refund status tracker has been added so that taxpayers can follow their tax return throughout the process. Users can check their refund status 24 hours after the IRS acknowledges receipt of an e-filed return, or four weeks after mailing a paper return. The IRS reminds taxpayers the tool is updated just once a day, usually overnight, so there is no reason to check more than once a day.

  • Free Tax Prep Providers. The IRS Volunteer Income Tax Assistance (VITA) and the Tax Counseling for the Elderly (TCE) Programs offer free tax help for taxpayers who qualify. This brand new tool on IRS2Go will help taxpayers find the nearest VITA site to their home by simply entering their zip code and selecting a mileage range. By clicking on the directions button within the results, the maps application on the device will load with the address, making it easy to navigate to your desired location.

  • Tax Records. Taxpayers can request their tax account or tax return transcript from IRS2Go. The transcript will be delivered via the U.S. Postal Service to their address of record.

  • Stay Connected. Taxpayers can interact with the IRS by following the IRS on Twitter, @IRSnews or @IRSenEspanol, watching helpful videos on YouTube, signing up for email updates or by using the Contact Us feature.

For more information on IRS2Go, products and services through social media channels and other media products, visit www.IRS.gov.

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Page Last Reviewed or Updated: 04-Feb-2014

The Irs State Tax Return

Irs state tax return Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Irs state tax return irs. Irs state tax return gov/pub51. Irs state tax return What's New Social security and Medicare tax for 2014. Irs state tax return  The social security tax rate is 6. Irs state tax return 2% each for the employee and employer, unchanged from 2013. Irs state tax return The social security wage base limit is $117,000. Irs state tax return The Medicare tax rate is 1. Irs state tax return 45% each for the employee and employer, unchanged from 2013. Irs state tax return There is no wage base limit for Medicare tax. Irs state tax return Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Irs state tax return Withholding allowance. Irs state tax return  The 2014 amount for one withholding allowance on an annual basis is $3,950. Irs state tax return Change of responsible party. Irs state tax return  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Irs state tax return Form 8822-B must be filed within 60 days of the change. Irs state tax return If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Irs state tax return For a definition of "responsible party", see the Form 8822-B instructions. Irs state tax return Same-sex marriage. Irs state tax return  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Irs state tax return For more information, see Revenue Ruling 2013-17, 2013-38 I. Irs state tax return R. Irs state tax return B. Irs state tax return 201, available at www. Irs state tax return irs. Irs state tax return gov/irb/2013-38_IRB/ar07. Irs state tax return html. Irs state tax return Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Irs state tax return Notice 2013-61, 2013-44 I. Irs state tax return R. Irs state tax return B. Irs state tax return 432, is available at www. Irs state tax return irs. Irs state tax return gov/irb/2013-44_IRB/ar10. Irs state tax return html. Irs state tax return Reminders Additional Medicare Tax withholding. Irs state tax return  In addition to withholding Medicare tax at 1. Irs state tax return 45%, you must withhold a 0. Irs state tax return 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Irs state tax return You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Irs state tax return Additional Medicare Tax is only imposed on the employee. Irs state tax return There is no employer share of Additional Medicare Tax. Irs state tax return All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Irs state tax return For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Irs state tax return For more information on Additional Medicare Tax, visit IRS. Irs state tax return gov and enter “Additional Medicare Tax” in the search box. Irs state tax return Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Irs state tax return  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Irs state tax return Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Irs state tax return For more information, visit IRS. Irs state tax return gov and enter “work opportunity tax credit” in the search box. Irs state tax return Outsourcing payroll duties. Irs state tax return  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Irs state tax return The employer remains responsible if the third party fails to perform any required action. Irs state tax return If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Irs state tax return gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Irs state tax return COBRA premium assistance credit. Irs state tax return  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Irs state tax return For more information, see COBRA premium assistance credit under Introduction. Irs state tax return Compensation paid to H-2A foreign agricultural workers. Irs state tax return  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Irs state tax return Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Irs state tax return On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Irs state tax return An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Irs state tax return In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Irs state tax return Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Irs state tax return These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Irs state tax return For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Irs state tax return Additional employment tax information. Irs state tax return  Visit the IRS website at www. Irs state tax return irs. Irs state tax return gov/businesses and click on Employment Taxes under Businesses Topics. Irs state tax return For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Irs state tax return m. Irs state tax return –7:00 p. Irs state tax return m. Irs state tax return local time (Alaska and Hawaii follow Pacific time). Irs state tax return Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Irs state tax return Disregarded entities and qualified subchapter S subsidiaries (QSubs). Irs state tax return  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Irs state tax return Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Irs state tax return See Regulations sections 1. Irs state tax return 1361-4(a)(7) and 301. Irs state tax return 7701-2(c)(2)(iv). Irs state tax return Differential wage payments. Irs state tax return  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Irs state tax return For more information, see Publication 15 (Circular E). Irs state tax return Federal tax deposits must be made by electronic funds transfer. Irs state tax return  You must use electronic funds transfer to make all federal tax deposits. Irs state tax return Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Irs state tax return If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Irs state tax return Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Irs state tax return EFTPS is a free service provided by the Department of Treasury. Irs state tax return Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Irs state tax return For more information on making federal tax deposits, see How To Deposit in section 7. Irs state tax return To get more information about EFTPS or to enroll in EFTPS, visit www. Irs state tax return eftps. Irs state tax return gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Irs state tax return Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Irs state tax return Electronic filing and payment. Irs state tax return  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Irs state tax return Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Irs state tax return Spend less time and worry on taxes and more time running your business. Irs state tax return Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Irs state tax return For e-file, visit the IRS website at www. Irs state tax return irs. Irs state tax return gov/efile for additional information. Irs state tax return For EFTPS, visit www. Irs state tax return eftps. Irs state tax return gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Irs state tax return For electronic filing of Form W-2, visit www. Irs state tax return socialsecurity. Irs state tax return gov/employer. Irs state tax return If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Irs state tax return If a valid EIN is not provided, the return or payment will not be processed. Irs state tax return This may result in penalties and delays in processing your return or payment. Irs state tax return Electronic funds withdrawal (EFW). Irs state tax return  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Irs state tax return However, do not use EFW to make federal tax deposits. Irs state tax return For more information on paying your taxes using EFW, visit the IRS website at www. Irs state tax return irs. Irs state tax return gov/e-pay. Irs state tax return A fee may be charged to file electronically. Irs state tax return Credit or debit card payments. Irs state tax return   Employers can pay the balance due shown on Form 943 by credit or debit card. Irs state tax return Do not use a credit or debit card to make federal tax deposits. Irs state tax return For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Irs state tax return irs. Irs state tax return gov/e-pay. Irs state tax return When you hire a new employee. Irs state tax return  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Irs state tax return Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Irs state tax return If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Irs state tax return If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Irs state tax return See section 1 for more information. Irs state tax return Eligibility for employment. Irs state tax return  You must verify that each new employee is legally eligible to work in the United States. Irs state tax return This includes completing the U. Irs state tax return S. Irs state tax return Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Irs state tax return You can get the form from USCIS offices or by calling 1-800-870-3676. Irs state tax return Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Irs state tax return uscis. Irs state tax return gov for more information. Irs state tax return New hire reporting. Irs state tax return   You are required to report any new employee to a designated state new-hire registry. Irs state tax return A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Irs state tax return Many states accept a copy of Form W-4 with employer information added. Irs state tax return Visit the Office of Child Support Enforcement's website at www. Irs state tax return acf. Irs state tax return hhs. Irs state tax return gov/programs/cse/newhire for more information. Irs state tax return Dishonored payments. Irs state tax return  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Irs state tax return The penalty is $25 or 2% of the payment, whichever is more. Irs state tax return However, the penalty on dishonored payments of $24. Irs state tax return 99 or less is an amount equal to the payment. Irs state tax return For example, a dishonored payment of $18 is charged a penalty of $18. Irs state tax return Forms in Spanish. Irs state tax return  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Irs state tax return For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Irs state tax return For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Irs state tax return References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Irs state tax return Information returns. Irs state tax return  You may be required to file information returns to report certain types of payments made during the year. Irs state tax return For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Irs state tax return For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Irs state tax return Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Irs state tax return See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Irs state tax return If you file 250 or more Forms W-2, you must file them electronically. Irs state tax return SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Irs state tax return Information reporting customer service site. Irs state tax return  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Irs state tax return If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Irs state tax return The call site can also be reached by email at mccirp@irs. Irs state tax return gov. Irs state tax return Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Irs state tax return Web-based application for an employer identification number (EIN). Irs state tax return  You can apply for an employer identification number (EIN) online by visiting IRS. Irs state tax return gov and clicking on the Apply for an EIN Online link under Tools. Irs state tax return When a crew leader furnishes workers to you. Irs state tax return  Record the crew leader's name, address, and EIN. Irs state tax return See sections 2 and 10. Irs state tax return Change of address. Irs state tax return  Use Form 8822-B to notify the IRS of an address change. Irs state tax return Do not mail form 8822-B with your employment tax return. Irs state tax return Ordering forms and publications. Irs state tax return  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Irs state tax return irs. Irs state tax return gov/businesses. Irs state tax return Click on the Online Ordering for Information Returns and Employer Returns. Irs state tax return You can also visit www. Irs state tax return irs. Irs state tax return gov/formspubs to download other forms and publications. Irs state tax return Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Irs state tax return Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Irs state tax return socialsecurity. Irs state tax return gov/employer, to register for Business Services Online. Irs state tax return You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Irs state tax return Form W-3 will be created for you based on your Forms W-2. Irs state tax return Tax Questions. Irs state tax return   If you have a tax question, check the information available on IRS. Irs state tax return gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Irs state tax return m. Irs state tax return –7:00 p. Irs state tax return m. Irs state tax return local time (Alaska and Hawaii follow Pacific time). Irs state tax return We cannot answer tax questions sent to the address provided later for comments and suggestions. Irs state tax return Recordkeeping. Irs state tax return  Keep all records of employment taxes for at least 4 years. Irs state tax return These should be available for IRS review. Irs state tax return Your records should include the following information. Irs state tax return Your employer identification number (EIN). Irs state tax return Amounts and dates of all wage, annuity, and pension payments. Irs state tax return Names, addresses, social security numbers, and occupations of employees and recipients. Irs state tax return Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Irs state tax return Dates of employment for each employee. Irs state tax return Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Irs state tax return Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Irs state tax return Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Irs state tax return Copies of returns filed and confirmation numbers. Irs state tax return Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Irs state tax return If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Irs state tax return If the crew leader has no permanent mailing address, record his or her present address. Irs state tax return Private delivery services. Irs state tax return  You can use certain private delivery services designated by the IRS to send tax returns and payments. Irs state tax return The list includes only the following. Irs state tax return DHL Express (DHL): DHL Same Day Service. Irs state tax return Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Irs state tax return United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Irs state tax return M. Irs state tax return , UPS Worldwide Express Plus, and UPS Worldwide Express. Irs state tax return For the IRS mailing address to use if you are using a private delivery service, go to IRS. Irs state tax return gov and enter "private delivery service" in the search box. Irs state tax return Your private delivery service can tell you how to get written proof of the mailing date. Irs state tax return Private delivery services cannot deliver items to P. Irs state tax return O. Irs state tax return boxes. Irs state tax return You must use the U. Irs state tax return S. Irs state tax return Postal Service to mail any item to an IRS P. Irs state tax return O. Irs state tax return box address. Irs state tax return Photographs of missing children. Irs state tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. Irs state tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Irs state tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Irs state tax return Calendar The following are important dates and responsibilities. Irs state tax return See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Irs state tax return Also see Publication 509, Tax Calendars. Irs state tax return   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Irs state tax return A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Irs state tax return However, a statewide legal holiday does not delay the due date of federal tax deposits. Irs state tax return See Deposits on Business Days Only in section 7. Irs state tax return For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Irs state tax return S. Irs state tax return Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Irs state tax return See Private delivery services under Reminders. Irs state tax return By January 31 . Irs state tax return   File Form 943. Irs state tax return See section 8 for more information on Form 943. Irs state tax return If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Irs state tax return Furnish each employee with a completed Form W-2. Irs state tax return Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Irs state tax return File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Irs state tax return See section 10 for more information on FUTA. Irs state tax return If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Irs state tax return File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Irs state tax return If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Irs state tax return By February 15. Irs state tax return  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Irs state tax return On February 16. Irs state tax return  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Irs state tax return Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Irs state tax return If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Irs state tax return See section 5 for more information. Irs state tax return If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Irs state tax return By February 28. Irs state tax return   File paper Forms 1099 and 1096. Irs state tax return File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Irs state tax return S. Irs state tax return Information Returns, with the IRS. Irs state tax return For electronically filed returns, see By March 31 below. Irs state tax return File paper Forms W-2 and W-3. Irs state tax return File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Irs state tax return For electronically filed returns, see By March 31 next. Irs state tax return By March 31. Irs state tax return   File electronic Forms W-2 and 1099. Irs state tax return File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Irs state tax return For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Irs state tax return socialsecurity. Irs state tax return gov/employer. Irs state tax return For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Irs state tax return By April 30, July 31, October 31, and January 31. Irs state tax return   Deposit FUTA taxes. Irs state tax return Deposit FUTA tax if the undeposited amount is over $500. Irs state tax return Before December 1. Irs state tax return  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Irs state tax return Introduction This publication is for employers of agricultural workers (farmworkers). Irs state tax return It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Irs state tax return Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Irs state tax return If you have nonfarm employees, see Publication 15 (Circular E). Irs state tax return If you have employees in the U. Irs state tax return S. Irs state tax return Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Irs state tax return Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Irs state tax return Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Irs state tax return Comments and suggestions. Irs state tax return   We welcome your comments about this publication and your suggestions for future editions. Irs state tax return   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Irs state tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Irs state tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Irs state tax return   You can also send us comments from www. Irs state tax return irs. Irs state tax return gov/formspubs. Irs state tax return Click on More Information and then click on Comment on Tax Forms and Publications. Irs state tax return   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Irs state tax return COBRA premium assistance credit. Irs state tax return   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Irs state tax return COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Irs state tax return Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Irs state tax return Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Irs state tax return Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Irs state tax return For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Irs state tax return   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Irs state tax return For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Irs state tax return   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Irs state tax return The assistance for the coverage can last up to 15 months. Irs state tax return   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Irs state tax return For more information, see Notice 2009-27, 2009-16 I. Irs state tax return R. Irs state tax return B. Irs state tax return 838, available at www. Irs state tax return irs. Irs state tax return gov/irb/2009-16_irb/ar09. Irs state tax return html. Irs state tax return   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Irs state tax return   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Irs state tax return The reimbursement is made through a credit against the employer's employment tax liabilities. Irs state tax return For information on how to claim the credit, see the Instructions for Form 943. Irs state tax return The credit is treated as a deposit made on the first day of the return period. Irs state tax return In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Irs state tax return In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Irs state tax return   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Irs state tax return Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Irs state tax return In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Irs state tax return In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Irs state tax return Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Irs state tax return Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Irs state tax return A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Irs state tax return   For more information, visit IRS. Irs state tax return gov and enter “COBRA” in the search box. Irs state tax return Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications